OFFICIAL ANNOUNCEMENT:
MONTHLY PERSONAL INCOME TAX FILING HAS BEEN DISCONTINUED
From May 8, 2026, the electronic tax system has switched to QUARTERLY Personal Income Tax (PIT) filing.
📌 Key information
According to the Decision No.1109/QĐ-BTC dated May 8, 2026 issued by the Ministry of Finance on the announcement of amended administrative procedures in the field of tax administration:
Current procedure
“QUARTERLY Personal Income Tax (PIT) filing by organizations and individuals paying income subject to tax withholding on salaries and wages”
Current Implementation
⏰ DEADLINE FOR SUBMITTING PIT RETURNS FOR Q2/2026
No later than July 31, 2026
💡 Key Highlights
Reduced filing pressure
Monthly PIT filing is no longer required.
Simplified procedures
The tax filing and tax record management process is now more streamlined.
Fewer tax filing documents
The number of tax returns and time spent on document processing are reduced.
More convenient for enterprises
This change is particularly beneficial for small and medium-sized enterprises.
📌 What Enterprise should do:
- ✅ Review the internal tax filing schedule
- ✅ Adjust accounting and tax procedures
- ✅ Follow further detailed guidance from the tax authorities
- ✅ Proactively review data for Q2/2026
- ⚠️ FROM JULY 1, 2026: BUSINESSES WILL HAVE ONLY FIVE YEARS TO VOLUNTARILY FILE SUPPLEMENTARY TAX RETURNS
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